If you have not paid your 2010 per cap (22.55)we encourage you to do so today.  You can make out your check and drop in the offering plate or mail it directly to Moreland.  If you have questions or concerns please call Connie at 503-234-8404x102
 
What is per capita?
According to the Office of the General Assembly of the PCUSA, per capita is one of the expenses related to being organized for mission in the Presbyterian Church (U.S.A.). It is a responsible way of sharing costs that equitably belong to the whole Presbyterian community. Per capita helps to fund the foundational framework that supports the denomination’s mission at all levels. It also helps to fund the shared ecclesiastical, legislative, and judicial functions that identify a Reformed church.
The payment of the per capita apportionment can be seen as a sign of healthy relationships within the church, giving tangible witness to the unity and wholeness promised to us in Jesus Christ, and is a way of sharing the costs that equitably belong to the whole Presbyterian Church community expressing the essential unity of the church.
It has been said that per capita apportionment is like a utility bill. Just as we pay for heat, light, water, and telephone in order to remain connected to the utility systems and benefit from the services provided, we also pay per capita so that the Presbyterian system can function on behalf of all of us. It is the necessary linkage in our connectional system. Each congregation and presbytery is responsible for the timely payment of per capita for the current year.
Where do per capita dollars go?
The amount that is set for per capita apportionment is a calculation based on the number of church members and the budget established annually by each governing body. Our per capita amount for 2009 is $22.55 per member. At the presbytery, synod, and General Assembly levels, per capita pays for a number of items, including the following: meetings of the governing body (including commissioners’ expenses), the office of the stated clerk of each governing body, committees and commissions that carry out the ecclesiastical functions of the governing body (including committee on ministry, committee on preparation for ministry, nominating committee, committee on representation, permanent judicial commissions, etc.), and costs to administer the mission work of the governing body (insurance coverage, legal counsel, accounting and financial services, communication efforts, etc). Per capita also funds our ecumenical work and relationships.
In summary
Together, as a covenant community, we share both benefits and responsibilities with one another. One of the responsibilities we share is per capita, which pays for the system that allows for congregations to address their hopes and concerns to the whole church. Paying per capita is a tangible and faithful way of supporting our connections with one another so that our witness to the world in the name of Jesus Christ is visible and vibrant. 
Many people view per capita as “membership dues” to the church. This is not true. The church is not like a fraternal or service organization that will dismiss a member for unpaid dues. Yes, the church is required to pay its per capita to the large church. We encourage our members to help by inviting them to pay their own per capita in addition to their regular giving. If members of the church are unwilling or unable to pay, then the Church will use other funds to complete its per capita commitment. It may be helpful to consider per capita not as dues to the church, but rather as a form of mission giving to the larger work of the Presbyterian Church.